The synthesis of 2-sulfinyl oxetanes is described by a C-C bond-forming cyclisation strategy. Oxetanes bearing electron-poor aryl sulfoxides are shown to be viable targets using this strategy. We report investigations into the sulfoxide magnesium exchange on 2-sulfinyl oxetanes, which resulted in products formed via ligand exchange and ligand coupling pathways. The sulfinyl oxetanes can be readily oxidised to the sulfonyl oxetanes.